Accounts payable Accounts receivable Cash Common stock Dividends $ 9,500 14,260 22,222 30,000 5,000 Equipment 12,000 Investments (short term) 25,444 Land 20,000 Notes payable 26,000 Retained earnings 12,815 Salaries expense 53,500 Service revenue 89,550 Supplies Utility expense 2,750 12,689